Impacto da contabilização do arrendamento mercantil após a adoção do IFRS 16/CPC 06 (R2) nas demonstrações contábeis das empresas aéreas brasileiras

• Autor(a) principal: Botelho, Filipe Leite da Silva
• Data de Publicação: 2022
• Outros Autores: da Silva, Edivaldo Batista
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista ENIAC pesquisa
• Texto Completo: http://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/876
• topic: Normas Internacionais de Contabilidade; IFRS 16; CPC 06 (R2); Arrendamento Mercantil.; International Accounting Standards; IFRS 16; CPC 06 (R2); Lease

This study aims to analyze the changes brought by the International Financial Reporting Standards (IFRS 16) - Leases and the impacts that this standard, whose initial adoption took place as of January 1, 2019, generated in the financial information of three companies in the Brazilian air sector: Azul, Gol and Latam. The evolution of the financial statements of these companies was analyzed, verifying the values ​​published in 2018 in accordance with the IAS 17 standard and those restated in 2019 in accordance with the IFRS 16. Using the vertical and horizontal analysis of the balance sheets of these companies, he observed It is noted that the capitalization of operating leases resulted in a positive variation in the balances of itstotal assets and liabilities, analyzing the income statements for the year, it was possible to determine that operating income was positively impacted while net income was negatively impacted. As a result, the financial indicators calculated in this study: indebtedness, fixed assets, ROI and ROE, also changed due to the adoption of IFRS 16.